The Influence of Human Resource Quality and Superiors Support on the Usability of the Accounting and Management Information System of State-Owned Asset
Wildoms Sahusilawane (a*), Justinus E. Ratlalan (b)

a,b) Faculty of Economics and Business, Universitas Terbuka, Indonesia

Abstract

This study aims to determine the effect of the quality of human resources and superiors support on the usability of the Accounting and Management Information System of State-Owned Asset (SIMAK-BMN) at the Universitas Terbuka (UT). The population of this research is the leaders and users of the information system of SIMAK-BMN UT, amounting to 57 respondents. The sampling method used in this study is non-probability which is purposive sampling. Primary data in this study include respondents^ answers through questionnaires. The questionnaire collected was analyzed using correlation analysis and multiple regression, which included descriptive statistics and reliability testing. Validity testing was tested for classical assumptions, including multicollinearity testing, hypothesis testing, and discussion. Empirical evidence by t-test shows that the quality of human resources influences the use of SIMAK BMN. However, the superiors support variable does not affect the use of SIMAK-BMN.

Keywords: quality of human resources, superiors support, usability, SIMAK-BMN

Topic: Public sector accounting